Indicate whether each of the following items will be reported on the statement of financial position (SFP), statement of income (SI), both the statement of financial position and statement of income (B), or neither statement (N)—for example, it might appear only on the statement of cash flows. 

a. Cash
b. Land acquired four years ago 

c. Prepaid rent 

d. Interest revenue 

e. Sales of goods and services 

f. Dividends paid to shareholders 

g. Rent expense 

h. Sales anticipated next period 

i. Payment made to reduce the principal amount of a bank loan 

j. Common shares issued when the company was organized five years ago